taxation , publication bias , disclosure , admin data
Abstract:
This thesis comprises of three chapters, which are based on independent essays. All chapters have in common that they deal with transparency issues. Either in the field of public finance (chapter 1), or in empirical economics (chapter 2), or in the real world (chapter 3). In Chapter 1, I explain the pattern of estimates found in the literature of taxable income elasticities. My study consists of three parts: (1) a meta-regression analysis, (2) analysis of the relationship between elasticity estimates and contextual factors and (3) an analysis of selective reporting bias. In Chapter 2, we investigate the relationship between methods of data collection (administrative versus survey, for instance), availability of replication material and statistical significance. Chapter 3 studies the effects of public disclosure laws on outside activities and earnings of German federal members of parliament (MPs).
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